2018 (1) TMI 1599

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....R For Assessee: Shri P. Murali Mohan Rao ORDER Smt. P. Madhavi Devi, The above miscellaneous applications are filed by the Revenue seeking rectification of the alleged mistake in the order of the Tribunal dated 30.06.2017 and 06/07/2017 for the A.Ys 2010-11 & 2006-07 respectively. 2. It is submitted by the Revenue that for the A.Y 201011, during the assessment proceedings u/s 143(3)....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e is the Director of M/s. SPR Infrastructure (P) Ltd. 3. Further, for the A.Y 2006-07, during a survey operation u/s 133A of the Act, it was found that there were cash deposits into the Bank Accounts of the assessee. During the assessment u/s 143(3) r.w.s. 147 of the Act, the AO added the said deposits u/s 69A of the Act. The ITAT deleted the addition treating it as explained deposits. The Reve....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... failed to adjudicate the said grounds and therefore, there is a mistake apparent from the record. Thus, the learned DR prayed for rectification of the said mistake. 5. The learned Counsel for the assessee, Shri P. Murali Mohan Rao, submitted that there is no mistake in the order of the Tribunal as the Tribunal has confirmed the order of the CIT (A) that the source for investment in jewellery i....